Synchronous, drastic measures to fulfill budget revenue task

	Ho Chi Minh City Customs actively deploying "scenario" of budget revenue 2020
	During Coronavirus epidemic, budget revenue increased by 4.8%
	A year with many imprints of Ho Chi Minh City Customs

Civil servants of Bien Hoa Customs Branch supervise Dong Nai Port. Photo: N.T. Hien

In 2020, the General Department of Customs budget revenue estimates assigned by the National Assembly, the Government and the Ministry of Finance was VND338,000 billion, an increase of 12.5% ​​compared to 2019 according to Decision No. 2503 / QD-BTC dated 29 November 2019 of the Ministry of Finance. The 2020 estimate is built on the basis of 6.8% GDP growth; crude oil price of US$60 per barrel; 7% increase in total export turnover and 9% increase in import turnover; free trade agreements (FTAs) in the phase of a sharp reduction, a number of new FTAs ​​which have been signed and come into effect in 2020 with most of the commodity streams subject to import tax rates falling to 0%.

In order to accomplish this important task, the General Department of Customs requires its attached units to follow the Government's Resolution No. 01 / NQ-CP of January 1, 2020,on the main tasks and solutions to carry out the Socio-Economic Development Plan and State Budget Estimate in 2020 with the Government's motto "Discipline, Integrity, Action, Responsibility, Creativity, Efficiency"; to develop and implement drastically and synchronously the action plan for reforming administrative procedures, modernizing customs, improving the business environment and raising national competitiveness in 2020 as required by the Government in Resolution 02 / NQ-CP of January 1, 2020 and Resolution No. 01 / NQ / BCSĐ of January 3, 2020 of the Party Committee of the Ministry of Finance on leading and directing to succeed in State budget and financial task in 2020.

Accordingly, the General Department of Customs requires units to regularly talk with businesses to promptly solve difficulties and problems arising under their competence related to customs procedures, tax policies, and tax administration, accounting regime, tax refunds and exemption regime to shorten customs clearance time; to deploy the National Single Window and the ASEAN Single Window; toregularly update, publicize, guide and train the business community on new policies and promote cooperation with commercial banks, expand the 24/7 coordination program in revenue collection and authorized collection program and continue to maintain and improve the efficiency of the Customs –Business working group.

The General Department of Customs requires heads of units to directtheir civil servants to raise awareness of significance and importance of reform and modernization associated with improving the efficiency of management in the duty performance; to timely receive and promptly solve difficulties, obstacles and reflections of businesses and business associations in the field of customs; to improve Vietnam's cross-border trade transaction index in 2020 from 5 places to 10 places. These are identified as key tasks to be implemented regularly and continuously in 2020.

In particular, the units need to strengthen the fight against revenue loss through post-clearance audit, specialized inspection, combat against smuggling and trade fraud, focusing on inspecting and combating fraud in terms of quantity and value, codes, origin and trademark, and illegal cross-border transportation of goods, especially the conditional import goods, independent shipments, goods temporarily imported for re-export, temporarily exported for re-import, transit and goods taken for preservation pending customs clearance.

The General Department of Customs requires the units to monitor the state budget collection; assess the impacts on the state budget revenue by the implementation of Free Trade Agreements, especially the CPTPP and EVFTA; to study, propose and implement solutions to increase revenues and combat revenue loss; to actively monitor and evaluate the impact of the Covid-19 epidemic and international integration commitments affecting State budget revenue, thereby proposing and reporting the leaders of the General Department and leaders of the Ministry of Finance.

To focus on reviewing and grasping the situation of tax debt of the provincial and municipal Customs Departments; classifying recoverable tax debts and irrecoverable tax debts; to regularly monitor and urge units and introduce debt recovery solutions in accordance with reality; urge and monitor tax recovery and settlement every month and quarter.

Regarding conditional tax exemption and reduction such as processed goods, imported goods to produce processed goods, imported goods to produce export goods, it is necessary to have strict control measures to avoid tax debts of which business owners fled from the business address or returned to their home countries (when the business owner is a foreigner) and avoid irrecoverable tax debts; and to review and direct the units to inspect the tax exemption, reduction, refund and tax non-collection in accordance with the tax law.

Municipal and provincial Customs Departments need to review and grasp revenues; study, propose and implement solutions to increase revenue and combat revenue loss in compliance with their characteristics and situation; to proactively assess the impact of international integration commitments on state budget revenue. In particular, the General Department of Customs requires the provincial and municipal Customs Departments to grasp the situation of import and export with China, closely monitor import and export activities of enterprises under their management areas, especially enterprises involved in import and export activities with China, exports of agricultural products, imports of raw materials, materials, machinery to promptly report and reflect to serve the state budget management.

Customs striving to exceed 3% of assigned budget target VCN- The General Department of Customs has just issued Decision 156 / QD-TCHQ on the Action Plan ...

In addition, customs units need to step up the fight against smuggling, trade fraud and illegal cross-border transportation of goods. In particular, to focus on conditional import and export items such as foreign wine and gasoline; to closely monitor and supervise independent shipments, temporarily imported goods for re-export, temporary export for re-import, transit and goods taken for preservation pending customs clearance; to fight to prevent the illegal exports for VAT refund and origin fraud to evade taxes; to promote the fight with smuggling of other goods such as counterfeit goods, goods infringing intellectual property rights, drugs, goods on the list of CITES, weapons and other banned goods; to promote the maximum efficiency of use of means in online surveillance at three levels and to implement synchronous customs measures to take the initiative in preventing, detecting, arresting and promptly handling cases of customs law violations.